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A company reported the following data related to its ending inventory: Product Units Available Cost Market 849 842 847 860 100 75 60 40 $10

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A company reported the following data related to its ending inventory: Product Units Available Cost Market 849 842 847 860 100 75 60 40 $10 S$11 16 14 14 13 16 20 Calculate the lower-of-cost-or-market on the: (a) Inventory as a whole and (b) inventory applied separately to each product

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